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CT-3-S-A/C (1999) (back)

Instructions

See Form CT-3-S-A-I, Instructions for Forms CT-3-S-A,

Filing requirements

CT-3-S-A/ATT and CT-3-S-A/B , line 40 instructions for computation

Form CT-3-S-A/C is an individual certification that must be filed by

of the fixed dollar minimum tax.

each member of the New York State combined group except a

foreign corporation that is not taxable in New York State.

Composition of prepayments

Form CT-3-S-A/C is required to be filed annually and must be

Complete this schedule only if the corporation filing this

attached to the payer corporation’s Form CT-3-S-A.

Form CT-3-S-A/C made separate payments or has separate

credits.

You must complete Form CT-34-SH, Shareholder Information

Schedule , and attach it to this form.

Line 6 — Include franchise tax payments credited from prior years.

Reporting period

Line 7 — The total will be carried to Form CT-3-S-A, line 71.

If you are a calendar year filer, check the box in the upper right

Privacy notification

corner on the front of the form.

The right of the Commissioner of Taxation and Finance and the Department

If you are a fiscal year filer, complete the beginning and ending tax

of Taxation and Finance to collect and maintain personal information,

period boxes in the upper right corner on the front of the form.

including mandatory disclosure of social security numbers in the manner

required by tax regulations, instructions, and forms, is found in Articles 8, 9,

NAICS business code number

9-A, 13, 19, 27, 32, 33, and 33-A of the Tax Law; and 42 USC

Enter the six-digit NAICS business activity code number from your

405(c)(2)(C)(i).

federal return.

The Tax Department uses this information primarily to determine and

administer corporate tax liabilities under the Tax Law, for certain tax refund

Fixed dollar minimum tax

offsets, and for any other purpose authorized by law.

Line 1 — Each corporation (except the payer corporation or a

Failure to provide the required information may subject you to civil or

foreign corporation that is not taxable in New York State) must

criminal penalties, or both, under the Tax Law.

compute its own fixed dollar minimum tax on this form. Enter your

gross payroll in the box.

This information is maintained by the Director of the Registration and Data

Services Bureau, NYS Tax Department, Building 8 Room 924, W A

Do not remit the tax with this form. Enter the fixed dollar

Harriman Campus, Albany NY 12227; telephone 1 800 225-5829. From

minimum tax on line 1 of this form and also include it on

areas outside the U.S. and outside Canada, call (518) 485-6800.

Form CT-3-S-A, line 50a or line 50b, whichever is applicable.

Need help?

Fixed dollar minimum tax for New York S corporations applies to

both:

Telephone assistance is available from 8:30 a.m. to

- New York S corporations that do not qualify as a small business

4:25 p.m. (eastern time), Monday through Friday.

taxpayer; and

For business tax information, call the

- New York S corporations that do qualify as a small business

New York State Business Tax

taxpayer.

Information Center:

1 800 972-1233

For general information:

1 800 225-5829

For a New York

Tax amounts for tax

S corporation with

years beginning after

To order forms and publications:

1 800 462-8100

a gross payroll of:

June 30, 1998, and

June 30, 1998,

before July 1, 1999

From areas outside the U.S. and

$250,000 or less

100*

outside Canada:

(518) 485-6800

$500,000 or less but

Fax-on-demand forms: Forms are

more than $250,000

225*

available 24 hours a day,

1 800 748-3676

$1,000,000 or less but

more than $500,000

325

7 days a week.

$1,000,000 or less but

more than $250,000

325

Internet access:

Less than $6,250,000

but more than

$1,000,000

425

$6,250,000 or more

$1,500

Hotline for the hearing and speech impaired:

1 800 634-2110 from 8:30 a.m. to 4:15 p.m. (eastern time),

* Foreign authorized corporations: If your tax is less than $300, you

Monday through Friday. If you do not own a

must increase your payment accordingly to satisfy the $300

telecommunications device for the deaf (TDD), check with

maintenance fee requirement.

independent living centers or community action programs

to find out where machines are available for public use.

Short periods – Fixed dollar minimum tax

Persons with disabilities: In compliance with the

Annualize the gross payroll for tax periods of less than 12 months

by dividing the amount of gross payroll by the number of months in

Americans with Disabilities Act, we will ensure that our

the short period and multiplying the result by 12.

lobbies, offices, meeting rooms, and other facilities are

accessible to persons with disabilities. If you have

The fixed dollar minimum tax may be reduced for short periods:

questions about special accommodations for persons with

disabilities, please call 1 800 225-5829.

Period

Reduction

– A period of not more

If you need to write, address your letter to:

than 6 months ............................................................... 50%

NYS TAX DEPARTMENT

– A period of more than 6 months

TAXPAYER ASSISTANCE BUREAU

but not more than 9 months ........................................... 25%

TAXPAYER CORRESPONDENCE

W A HARRIMAN CAMPUS

– A period over 9 months ................................................ None

ALBANY NY 12227

Form Ct-3-S-A/c - Report By An S Corporation Included In A Combined Franchise Tax Return - 1999 Page 2

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